Supposing that interments within towns be prohibited for all classes, and that funerals for the future must be performed beyond the gas lamps or the pavements; judging from the cases you have already had, what must be the effect on the funerals of the labouring classes;—supposing that no other arrangements are made than that of allowing parishes, or any two of them, to provide cemeteries at a distance from town?—It will certainly increase the expenses to the labouring classes, and increase the expenses to the parishes generally. I perform funerals for the working classes at one-third less than most others; yet I find that the extra expense of a funeral only a mile or a mile and a quarter distance, is about one pound per funeral extra; this consists chiefly of the extra expense of conveyance. Have you seen carriage conveyances or hearses for the conveyance of bodies to the cemeteries without the use of bearers?—Yes, I have: but to get a coffin out of the house, which sometimes has to be got down stairs, and is very heavy, four men at the least will be required, and then four men will be required to take it from the hearse at the cemetery, so that men’s labour cannot be much less, even if they provide bearers at the cemeteries, which is talked of: there will still be the extra expense of the carriage, whatever that is. § 111. From the practical evidence already cited, §§ 87, 88, it will be perceived, that notwithstanding this increase of expense, the chaplain or curate, if unaided, cannot be expected to perform the service in a manner that will be more satisfactory to the survivors than in those parochial grounds which are now the subject of complaint. The numerous successive services that may be expected to arrive on the Sunday must often unavoidably have the appearance of being hurried over, and without assistance and appropriate superintendence will sometimes really be so, whilst the funeral of the person of better condition which takes place separately, and at an appointed time, has its separate attention under circumstances, giving rise to the appearance and creating the feeling of an undue “acceptation of persons,” which it is said ought not to be, and which the examination of practical examples will show, need not be. Inasmuch as, in the present mode, the clergyman’s attention must be absorbed with his own clerical duties, the grave-yard and the material offices connected with it must be left to be managed, as it is now, by a sexton and common gravedigger. No multiplication of the numbers of such poor men in numerous extra-mural and parochial establishments will give them education, or elevate their minds to act without superintendence, up to the solemnity and delicacy of the duties to be performed in any proposed alteration of custom. In such hands the institution and service for the reception and care of the dead, (which, with all its appliances,